A:

Under the accrual accounting method, revenue is recognized and reported when a product is shipped or a service is provided. If there are expenses incurred to provide a product or service, those expenses must be matched with the period in which the revenue was recognized.

What Is Accrual Accounting?

Accrual accounting refers to an accounting method used to gauge a company's performance by recognizing economic events and not necessarily cash transactions. Economic events include the provision of goods and services that might not be paid for immediately; for instance, a lawn mowing company mows a client's lawn but does not expect payment for some time, yet the event is recognized as soon as the service is completed.

Accrual accounting attempts to present a more accurate reflection of a company's current condition by anticipating future cash inflows or outflows. This is in stark contrast with the cash-basis method of accounting, where revenue is recorded only after payment is received.

Revenue Recognition Principles

Since revenue is recorded and reported only when services are rendered under accrual accounting, and not when cash is received, there are considerations for the uncertainty of payment occurring. This uncertainty is reflected in an allowance for doubtful accounts, which attempts to estimate the amount that customers fail to pay.

In cases where payment is received prior to services being provided, accrual accounting dictates that the payment be initially recorded as a liability. The company then recognizes the payment as revenue only after the good or service is provided.

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When is revenue recognized under accrual accounting?

Sunday 1 April 2012 @ 5:09 am

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MTD LAWN MOWER SERVICE MANUAL Lawn Mowers

For agricultural mowers see Mower.

A lawn mower is a machine that uses one or more revolving blades to cut a lawn to an even height. The blades may be powered either by hand; pushing the mower forward to operate the mechanical blade(s), or may have an electric motor or an internal combustion engine to spin their blades. Some mowers also include other abilities, like mulching or collecting their clippings.

Two main styles of blades are used in lawn mowers. Lawn mowers employing a single blade that rotates about a single vertical axis are known as rotary mowers, while those employing a multiple blade assembly that rotates about a single horizontal axis are known as cylinder or reel mowers.

There are several types of mowers, each suited to a particular scale and purpose. The smallest types are pushed by a human user and are suitable for small residential lawns and gardens. Riding mowers are larger than push mowers and are suitable for large lawns. The largest multi-gang mowers are mounted to tractors and are designed for large expanses of grass such as golf courses and municipal parks.

A transition from traditional hand-guided or ride-on mowers to automatic electric mowers is beginning to take place, with the growth in robotic lawn mower sales of 2012 being 15 times the growth in sales of the traditional styles.[1] At current rates of growth automated lawn mowers are set to soon reach the point of outselling traditional mowers in some regions.

The first lawn mower was invented by Edwin Budding in 1827 in Thrupp, just outside Stroud, in Gloucestershire, England. Budding's mower was designed primarily to cut the grass on sports grounds and extensive gardens, as a superior alternative to the scythe, and was granted a British patent on August 31, 1830.[2]

Budding's first machine was 19 inches (480mm) wide with a frame made of wrought iron. The mower was pushed from behind. Cast iron gear wheels transmitted power from the rear roller to the cutting cylinder, allowing the rear roller to drive the knives on the cutting cylinder; the ratio was 16:1. Another roller placed between the cutting cylinder and the main or land roller could be raised or lowered to alter the height of cut. The grass clippings were hurled forward into a tray-like box. It was soon realized, however, that an extra handle was needed in front to help pull the machine along.Overall, these machines were remarkably similar to modern mowers.[3]

Two of the earliest Budding machines sold went to Regent's Park Zoological Gardens in London and the Oxford Colleges.[4] In an agreement between John Ferrabee and Edwin Budding dated May 18, 1830, Ferrabee paid the costs of enlarging the small blades, obtained letters of patent and acquired rights to manufacture, sell and license other manufacturers in the production of lawn mowers. Without patent, Budding and Ferrabee were shrewd enough to allow other companies to build copies of their mower under license, the most successful of these being Ransomes of Ipswich, which began making mowers as early as 1832.[3]

His machine was the catalyst for the preparation of modern-style sporting ovals, playing fields (pitches), grass courts, etc. This led to the codification of modern rules for many sports, including for football, lawn bowls, lawn tennis and others.[5]

It took ten more years and further innovations to create a machine that could be drawn by animals, and sixty years before a steam-powered lawn mower was built. In the 1850s, Thomas Green & Son of Leeds introduced a mower called the Silens Messor (meaning silent cutter), which used a chain to transmit power from the rear roller to the cutting cylinder. These machines were lighter and quieter than the gear driven machines that preceded them, although they were slightly more expensive.[3] The rise in popularity of lawn sports helped prompt the spread of the invention. Lawn mowers became a more efficient alternative to the scythe and domesticated grazing animals.

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Lawn mower - Wikipedia, the free encyclopedia

5/5 stars September 13, 2014

Wow. I am impressed. Home pickup and delivery! Quick turn around! Runs like a top and even looks better than when he picked it up. 5 stars! I highly recommend Bruce!

Michael N.

5/5 stars July 11, 2014

My lawn mower stopped working mid-mow. Since it was the summer I thought I would be forever for a service company to fix my mower. Found the perfect answer - Bruce the lawn mower guy! Brought my mower to him after work one day, gave me a quick, honest, free quote. Then the best part - told me it would be done next week! Even better - he delivered the fixed mower within the week at less money than I even expected. The test - week and a half of heavily fertilized Bermuda. Took two passes just because of the length but the mower was back to normal.

Ryan B.

5/5 stars June 21, 2014

Bruce picked up my John Deere mower and then dropped it off once it was repaired. He was always here exactly when he said he would be and he was very knowledgable about small engine repair. He was able to diagnose the problem at my house, but needed to take it to his shop so he had access to all the necessary tools. I highly recommend Bruce for mower repairs!

Chris D.

5/5 stars June 8, 2014

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The Lawnmower Guy - Lawn mower/ small engine service ...

Monday 30 April 2012 @ 5:18 pm

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LAWN MOWING SERVICE FLYERS Lawn Mowers

You might be limited to a strict budget when you want to start a business, but that doesnt mean you dont have any options. It is possible to start a business with very little money, if you have the right combination of skills, work ethic and marketing know-how.

According to Chris Guillebeau, author of The $100 Startup, To succeed in a business project, especially one youre excited about, it helps to think carefully about all the skills you have that could be helpful to others and particularly about the combination of those skills.

Follow these simple guidelines to start a business when you have little to no money.

1. Make something. Yes, making something does take an initial cost in supplies, but oftentimes, these products can be sold for many times over their actual cost. What you decide to make is up to you, but there are several places you can sell your handmade options online:

Many business owners sell their products on multiple platforms to get the most exposure possible. It is important, however, to make sure your inventory stays updated on all sites you have a storefront on. If you want to learn about more resources for selling homemade items, check out this Lifehacker post.

2. Resell something. If you dont want to make anything (or you dont consider yourself a creative person), many business owners have grown large businesses just be reselling products that have already been made. This can be done through a variety of ways or channels:

3. Sell your services. One way to start a business with little to no startup capital is to sell your services, instead of a physical product. Theres a huge variety of services you can offer, depending on your background and interests.

Some will require advanced degrees, such as accounting, while others require little more than a working knowledge of how its done (such as babysitting, lawn mowing or personal assistance).

Because you are selling your services, you will need a branding plan to make sure your name and company gets in front of the people who may need the service. Some places that are free for promoting your services include Fiverr, Craigslist, Elance, Taskrabbit and Skillshare.

Its also useful to have a website to show examples of your work, list your experience, and blog about your industry to draw visitors. If you want to learn more about branding and online marketing, check outBuffer s social-media blog, Hubspot s blog, Content Marketing Institute and CopyPress.

Read more:
No money to start a business? No problem. Try these five options

You might be limited to a strict budget when you want to start a business, but that doesnt mean you dont have any options. It is possible to start a business with very little money, if you have the right combination of skills, work ethicand marketing know-how.

According to Chris Guillebeau, author of The $100 Startup, To succeed in a business project, especially one youre excited about, it helps to think carefully about all the skills you have that could be helpful to others and particularly about the combination of those skills.

Related:8 Musts to Start Your Business With Little to No Capital

Follow these simple guidelines to start a business when you have little to no money.

Yes, making something does take an initial cost in supplies, but oftentimes, these products can be sold for many times over their actual cost. What you decide to make is up to you, but there are several places you can sell your handmade options online:

Many business owners sell their products on multiple platforms to get the most exposure possible. It is important, however, to make sure your inventory stays updated on all sites you have a storefront on. If you want to learn about more resources for selling homemade items, check out this Lifehacker post.

If you dont want to make anything (or you dont consider yourself a creative person), many business owners have grown large businesses just be reselling products that have already been made. This can be done through a variety of ways or channels:

One way to start a business with little to no startup capital is to sell your services, instead of a physical product. Theres a huge variety of services you can offer, depending on your background and interests.

Related:Starting a Business? When to Scrimp vs. Splurge.

Some will requireadvanced degrees, such as accounting, while others require little more than a working knowledge of how its done (such asbabysitting, lawn mowingor personal assistance).

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No Money to Start a Business? No Problem. Try These 5 Options.

Sidewalk clean up/ blowing
All properties in Savannah, GA are blown and cleaned up after your lawn have been mowed. This is included with all our lawn mowing services.

By: Lawn Care Savannah GA

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Sidewalk clean up/ blowing - Video

Johnny Bents grew up near Bigelow on a farm and spent a lot of time working with his family, something he hopes to replicate with his new lawn care company, Bents Lawn and Tree Service.

I was a farm kid and I didnt realize what I had, Bents said.

His main helpers are his two young sons, but his oldest daughter pitches in too.

My goal is a family business, Bents said. We just enjoy working together.

Cutting trees is something Bents grew up doing, and hes picked up equipment for the business here and there.

The acreage Bents bought near Jackson seven years ago had enormous cottonwood trees he wanted to fell, so he bought a large saw. Then he acquired a boom truck for a reasonable price at a sale.

In addition to cutting trees, Bents Lawn and Tree Service also services lawns, including mowing and raking. Bents is interested in doing residential snow removal as well. The business covers roughly a 40-mile radius around Jackson.

Bents also works full time at AGCO.

Continued here:
New lawn and tree service a family business

A Bridgewater couple say theyll be forced to choose between buying groceries and getting their driveway shovelled this winter after receiving notice a financial aid program they use has just been capped.

Ron Facey is a double amputee. A leg was amputated below the knee six years ago, and the 68-year-old is also without his left leg, which was amputated below the knee Dec. 26. Six days later, it had to be amputated above the knee; a few days after that, he suffered a massive heart attack.

I cant do anything physical, and she has heart trouble, he said of his wife, Helena Teal-Facey.

But they have been able to stay in their modest home because of financial help they began receiving in May through a pilot program to help low-income seniors with daily activities.

Health and Wellness Minister Leo Glavine said the $1-million program is to support seniors staying in their homes by helping to pay for such things as lawn mowing, snow shovelling and getting to medical appointments.

Staying in their own home is not only important to most seniors, it also reduces hospital stays and the pressure and cost for long-term beds, said Chester-St. Margarets MLA Denise Peterson-Rafuse, who was part of the NDP government that instituted the pilot program.

Glavine said the money is allocated to each district health authority to disburse however it sees fit.

On the South Shore, a qualifying family received up to $500 a month. However, South Shore Health recently sent the Faceys a letter saying the program is now capped due to high demand, and recipients will qualify for up to $500 a year.

They have already used that up, having spent $716.85 on mowing over the summer.

If we dont get help with snow removal, were going to have to take money from somewhere else, Facey said.

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Bridgewater couple's dilemma: Buy groceries or clear snow?